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    <title>2019 (1) TMI 334 - GUJARAT HIGH COURT</title>
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    <description>Questions arose over whether confiscation, redemption fine and penalties under section 114(1) and section 114AA of the Customs Act, 1962 were properly sustained, and whether reliance on Notification No. 67 dated 23.1.2003 issued under rule 11 of the Export (Quality Control and Inspection) Act, 1963 was justified when that notification had not been specifically put in issue. The appeal was admitted on the substantial questions of law framed by the Court.</description>
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      <description>Questions arose over whether confiscation, redemption fine and penalties under section 114(1) and section 114AA of the Customs Act, 1962 were properly sustained, and whether reliance on Notification No. 67 dated 23.1.2003 issued under rule 11 of the Export (Quality Control and Inspection) Act, 1963 was justified when that notification had not been specifically put in issue. The appeal was admitted on the substantial questions of law framed by the Court.</description>
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